企业社会责任对应急再造能力的影响研究——基于中国上市公司非平衡面板数据分析  

Study on the Impact of Corporate Social Responsibility on the Ability of Emergency Reengineering Under the Risk of Public Emergencies——Based on Unbalanced Panel Data of Listed Companies in China

作　　者：赵娜 马炳琦 郑大昭[2] ZHAO Na;MA Bing-qi;TCECheng(School of Management,Harbin University of Commerce,Harbin 150001,Heilongjiang;Faculty of Business,The Hong Kong Polytechnic University,Hong Kong 999077)

机构地区：[1]哈尔滨商业大学管理学院,黑龙江哈尔滨150001 [2]香港理工大学工商管理学院,中国香港999077

出　　处：《陕西师范大学学报（哲学社会科学版）》2023年第3期134-148,共15页Journal of Shaanxi Normal University(Philosophy and Social Sciences Edition)

基　　金：国家社会科学基金项目“突发公共事件风险下融合基础设施工程供应链应急能力及增益再生机制研究”(21BGL124)。

摘　　要：积极履行企业社会责任对提高应急再造能力是至关重要的。基于突发公共事件风险可构建多维应急再造能力衡量指标,即韧性保障度、柔性协同度和弹性开拓度指标。以近10年我国沪深A股上市公司非平衡面板数据为研究对象,结合企业社会责任(CSR)与其不同履行动机的对比分析,发现企业社会责任对提高应急再造能力发挥积极作用,其中战略型企业社会责任比利他型企业社会责任对应急再造能力的提升作用更为明显;企业社会责任通过降低信息不对称程度与环境不确定性从而对提高应急再造能力具有中介作用。It is essential to actively fulfill corporate social responsibility to improve the ability of emergency reconstruction.Based on the risk of public emergencies,this paper constructs multi-dimensional emergency reengineering capacity measurement indicators,namely,resilience assurance degree,flexibility coordination degree and flexibility development degree.Taking unbalanced panel data of listed companies in Shanghai and Shenzhen A shares in China in the past decade as the research object,combining with the comparative analysis of corporate social responsibility(CSR)and its different performance motivations,it is found that CSR plays a positive role in improving emergency reengineering capacity,Among them,strategic corporate social responsibility and other corporate social responsibility play a more significant role in improving emergency reengineering capacity,which verifies the intermediary mechanism of corporate social responsibility to improve emergency reengineering capacity by reducing the degree of information asymmetry and environmental uncertainty.This paper provides a new perspective and evidence for the research on corporate social responsibility and emergency reengineering capacity,provides a reference for enterprises to improve their emergency reengineering capacity to cope with sudden risks,and is of great significance to further improve China’s emergency management system.

关 键 词：企业社会责任 应急管理 突发公共事件 应急再造能力 

分 类 号：F272.7[经济管理—企业管理]